Form 8288

(Rev. January 2023)

U.S. Withholding Tax Return for 

Certain Dispositions by Foreign Persons

Department of the Treasury 

Internal Revenue Service Go to www.irs.gov/Form8288 for instructions and the latest information.

OMB No. 1545-0902

If this is a corrected return, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Complete the withholding agent information and Part I through Part V, as applicable. Also, complete and attach Copies A and B of Form(s) 

8288-A or Copy A or B, as applicable, of Form(s) 8288-C. Attach additional sheets if you need more space.

Note: Report only one disposition on each Form 8288 filed. 

Withholding Agent Information

1a Name of buyer or other party responsible for withholding. See instructions. b U.S. taxpayer identification number (TIN)

c Street address, apt. or suite no., or rural route. Do not use a P.O. box.

d City or town, state or province, country, and ZIP or foreign postal code e Phone number (optional)

2 Description and location of the U.S. real property interest acquired, transferred or distributed, or description of transferred partnership 

interest. See instructions.

3 Date of transfer 4 Date of withholding certificate or 

date of distribution (see instructions)

5 Number of Forms 8288-A or 8288-C attached

Part I To Be Completed by the Buyer or Other Transferee Required To Withhold Under Section 1445(a)

6 Amount subject to withholding . . . . . . . . . . . . . . 6 $

7 Withholding tax liability. Multiply line 6 by the applicable withholding rate on 

line 7a or 7b. Otherwise, check the box on line 7c.

a 10% (0.10) . . . . . . . . . . . . . . . . . . . . 7a $

b 15% (0.15) . . . . . . . . . . . . . . . . . . . . 7b $

c Withholding at an adjusted amount (see instructions) . . . . . . 7c $

8 Amount withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 $

Part II To Be Completed by an Entity Subject to the Provisions of Section 1445(e)

9 Large trust election to withhold at distribution (see instructions) . . .

10 Amount subject to withholding . . . . . . . . . . . . . . 10 $

11 Withholding tax liability. Multiply line 10 by the applicable withholding rate 

on line 11a, 11b, or 11c. Otherwise, check the box on line 11d.

a 10% (0.10) . . . . . . . . . . . . . . . . . . . . 11a $

b 15% (0.15) . . . . . . . . . . . . . . . . . . . . 11b $

c 21% (0.21) (or 35% (0.35) for distributions made before January 1, 2018) . 11c $

d Withholding at an adjusted amount (see instructions) . . . . . . 11d $

12 Amount withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 $

Part III To Be Completed by Buyer/Transferee Required To Withhold Under Section 1446(f)(1)

13 Amount subject to withholding . . . . . . . . . . . . . . 13 $

14 Withholding tax liability. Multiply line 13 by the applicable withholding rate 

on line 14a or check the box on line 14b.

a 10% (0.10) . . . . . . . . . . . . . . . . . . . . 14a $

b Withholding at an adjusted amount (see instructions) . . . . . . 14b $

15 Amount withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 $

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 62260A Form 8288 (Rev. 1-2023)
Form 8288 (Rev. 1-2023) Page 2 

Part IV To Be Completed by the Partnership Required To Withhold Under Section 1446(f)(4)

16 Partnership distributions. Complete the following items. 

a Total number of distributions . . . . . . . . . . . . . . . 16a

b Total amount of distributions . . . . . . . . . . . . . . . 16b $

c Total amount of other withholding . . . . . . . . . . . . . 16c $

17 Transferee’s liability under section 1446(f)(1) (if known) . . . . . . . . . . . . . . . . 17 $

18 Total amounts withheld . . . . . . . . . . . . . . . . . . . . . . . . . . 18 $

Part V To Be Completed by Buyer/Transferee Claiming a Refund of Withholding Under Section 1446(f)(4)

19 Amount subject to withholding . . . . . . . . . . . . . . 19 $

20 Amount withheld (see instructions) . . . . . . . . . . . . . . . . . . . . . . 20 $

21 Withholding tax liability. Multiply line 19 by the applicable withholding rate 

on line 21a or check the box on line 21b.

a 10% (0.10) . . . . . . . . . . . . . . . . . . . . 21a $

b Withholding at an adjusted amount (see instructions) . . . . . . 21b $

22 Amount of refund requested . . . . . . . . . . . . . . . . . . . . . . . . 22 $

Sign 

Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge 

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature of withholding agent, partner, fiduciary, or corporate officer Title (if applicable) Date

Paid 

Preparer 

Use Only 

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed

 PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no. 

Form 8288 (Rev. 1-2023)